Revenue Scotland and Tax Powers Act 2014
2014 asp 16
The Act
Part 7 – Investigatory Powers of Revenue Scotland
Chapter 4 — Investigatory Powers: Premises and Other Property
Other powers in relation to premises
Section 148 – Power to mark assets and to record information
191.This section provides that while inspecting premises, assets or documents (for valuation and/or for checking a tax position), assets can be marked to show that they have been inspected and relevant information can be obtained and recorded.
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